Communication and marketing as tools to cultivate the public's health: a proposed "people and places" framework

<p>Abstract</p> <p>Background</p> <p>Communication and marketing are rapidly becoming recognized as core functions, or core competencies, in the field of public health. Although these disciplines have fostered considerable academic inquiry, a coherent sense of precisely how these disciplines can inform the practice of public health has been slower to emerge.</p> <p>Discussion</p> <p>In this article we propose a framework – based on contemporary ecological models of health – to explain how communication and marketing can be used to advance public health objectives. The framework identifies the attributes of people (as individuals, as social networks, and as communities or populations) and places that influence health behaviors and health. Communication, i.e., the provision of information, can be used in a variety of ways to foster beneficial change among both people (e.g., activating social support for smoking cessation among peers) and places (e.g., convincing city officials to ban smoking in public venues). Similarly, marketing, i.e., the development, distribution and promotion of products and services, can be used to foster beneficial change among both people (e.g., by making nicotine replacement therapy more accessible and affordable) and places (e.g., by providing city officials with model anti-tobacco legislation that can be adapted for use in their jurisdiction).</p> <p>Summary</p> <p>Public health agencies that use their communication and marketing resources effectively to support people in making healthful decisions and to foster health-promoting environments have considerable opportunity to advance the public's health, even within the constraints of their current resource base.</p

Should Firms Going Public Enjoy Tax Benefits? An Analysis of the Italian Experience in the 1990s

In Italy tax benefits are granted to firms going public. However, does such tax relief really reduce the corporate tax burden? In this study we tackle the issue by considering 21 industrial firms that were listed on the Italian Exchange from 1995 to 1997 and enjoyed a temporary tax rate cut-off. We find that the increase in the taxable income reported by these firms largely counterbalances the effect of the tax relief. We conclude that a tax rate cut-off may not necessarily provoke a reduction in the tax burden for newly listed firms, since in the short term they report larger earnings compared with privately-owned companies. We claim that this 'induced' effect is mainly due to: the significant improvement of operating performance in the year of the listing; the reduction of the debt tax shield; an increase in investment and more accounting transparency. Our findings suggest that tax relief for IPO firms does not necessarily mean a loss of revenue for the government. Copyright Blackwell Publishing Ltd, 2003.

A Comparison of Earnings Management Between KSE Firms and KOSDAQ Firms

This study investigates differences in earnings management practices of Korea Stock Exchange (KSE) firms and KOSDAQ (a Korean version of the NASDAQ market) firms during the period of 1996-1997. A sample of 1,256 KSE and 577 KOSDAQ firm-year observations is used to compare earnings management practices of firms listed in the two different stock exchanges. The results of the study reveal that KOSDAQ firms tend to more actively manipulate earnings to avoid losses than KSE firms. KOSDAQ firms generally tend to increase reported earnings more aggressively than KSE firms when their operating cash flows are poor, and play down their reported earnings more when their operating cash flows are exceptionally good. The results of the study are quite robust in the sense that more aggressive earnings management practices of KOSDAQ firms persist even when operating cash flows are controlled. Copyright Blackwell Publishers Ltd, 2005.

Developing skills via work placements in accounting: Student and employer views

This paper evaluates the development of skills during a work placement year within a Scottish accounting degree. It discusses the history of placements within higher education, the advantages and disadvantages of placements from student and employer perspectives, and work placement as a vehicle for developing personal transferable skills. Students and employers involved in work placements agreed that they were effective in developing a range of skills. Their views were then compared with those of students at a similar university without a placement degree. Degrees including a work placement were found to be a useful complement to more traditionally structured degrees

Are negative perceptions of the accounting profession perpetuated by the introductory accounting course? An Australian study

This study investigates perceptions of the work of accountant:! held by first-year accounting students as part of a national survey of accounting students. First-year commerce students from five tertiary institutions were surveyed about their perceptions of the accounting profession as well as their intention to complete a major study of accounting at tertiary level. lnfluences on the formation of their perceptions formed an important part of the study. The results reported in this paper serve to illustrate that the majority of students surveyed had negative perceptions of accounting. The source of influences on perceptions indicated that perceptions were mainly derived from tertiary education experiences. As perceptions influence choice of major and career choice, the findings have important implications for accounting educators and professional accounting bodies<br /